The Melbourne Law School Tax Clinic is a supportive, inclusive, student-run clinic where clients receive free tax assistance from Melbourne Law School students. Our students are supervised by a dedicated clinic supervisor and experienced tax and legal practitioners who support the clinic on a pro-bono basis.
The MLS Tax Clinic is a full credit, Work Integrated Learning (WIL), Juris Doctor (JD) elective course taken by students in their second or third year who, following a strict and competitive application process, are admitted into the program.
Student testimonials
“…not only do I believe this subject to have been the most enjoyable experience I have had at MLS, I truly believe the skills and practice this clinic has provided me with will make the MLS Tax Clinic the most beneficial subject I will study at University.”
“I cannot speak highly enough of the subject, the teaching staff and the fellow students. This subject is, and will always remain, one of my most favourable experiences in the JD. I am very proud of my time serving as a student clinician and feel that I have made a genuine contribution to supporting vulnerable members of the community.”
How the clinic operates
The MLS Tax Clinic is a registered Community Legal Centre and authorised to operate as same by the Victorian Legal Services Board. Julian Panetta is the authorised, legal principal of the MLS Tax Clinic. The clinic operates over 2, traditional university semesters (March – June, August – October) of each year.
A traditional clinic day involves 2 sessions, for which students are required to attend each.
- 1 x 1.5-hour non-client facing session. This is where students review applications, prepare for client consultations, work collaboratively, undertake research, and make initial contact with clients. The clinic supervisor often prepares seminars on key areas and relevant topics of interest which may assist with preparation for consultations.
- 1 x 3-hour client-facing session. This is where students are broken up into groups of 2 or 3 and undertake 4 x 45-minute consultations with approved applicants of the MLS Tax Clinic. The consultations are supervised by pro-bono practitioners and Julian.
Following these sessions, students prepare advice, follow up emails and other assistance to help resolve client issues in full or guide them in the right direction to take next steps on their own.
Highlights for 2023
In 2023, the MLS tax clinic:
- had 19 students involved
- operated for 18 weeks
- had 81 client-facing hours
- had 96 non-client facing hours
- received 1,114 applications (40% were ineligible)
- helped 288 clients
- resolved 82% of matters in full
- referred 13% of matters to other tax clinics or ongoing pro bono support
- had 5% matters unresolved
- invested 343 pro bono hours.
Areas of focus
The MLS Tax Clinic primarily focuses on tax legal issues affecting and impacting vulnerable members of the community. Some key focus areas include the following:
- general legal advice to individuals and small business on issues such as residency status, income, deductions, Medicare entitlements, stipends, DSPs and scholarships
- basic lodgments and amendments for individuals and some small business taxpayers
- navigating the PSI / PSB rules and their application to individuals and small business taxpayers
- hardship applications – debt release, non-pursuit, and compromise
- applications for remission of GIC and penalties
- advocacy – negotiating payment plans, AAT matters
- basic advice on CGT issues including cryptocurrency
- basic advice on the application of tax treaties and entitlements to the foreign income tax offset.
Educational seminars
Several community education seminarsExternal Link have been produced for general education purposes.
Clinic operations
Address
University of Melbourne – Melbourne Law School
Mezzanine Level, 185 Pelham Street Carlton VIC 3000
Principal
Mr Julian Panetta – Associate Dean (Undergraduate)
Staff
Harry Vanderkley – Final year JD Student
Emily Hartley – Final year JD Student
Heidi Macuz – Second year JD Student
Case study
Client A inherited her husband’s family-owned construction business on his passing. The husband coordinated management of the business’s tax affairs and Client A, in addition to having English as a second language, had minimal understanding of the taxation rules applicable to small business. Upon her husband’s passing, Client A failed to lodge a quarterly Business Activity Statement, leading to a sizeable tax debt. Client A entered into a payment plan with the ATO while unrepresented. Due to decline in business activity, what was once an affordable payment plan became a source of financial distress for the business, and a significant source of distress for Client A and her family.
Resolution required a multifaceted response from the MLS Tax Clinic and the broader NTC network.
- Provision of educational services – MLS Tax Clinic provided educational services to Client A, explaining the relevant tax rules in relation to BAS lodgments and implications for non-payment of GST. MLS Tax Clinic tailored explanations to accommodate Client A’s limited English language skills to ensure an accurate explanation of the relevant tax rules was provided.
- Representing small businesses to the ATO – MLS Tax Clinic represented Client A in her dealings with the ATO and facilitated a call with the ATO to renegotiate Client A’s payment plan.
- Advocacy – MLS Tax Clinic advocated for reduced instalments with respect to Client A’s payment plan. MLS Tax Clinic was successful in achieving a mutually agreeable position with the ATO, ultimately alleviating the personal and financial distress Client A was experiencing.
- Cross-collaboration – MLS Tax Clinic utilised its core competencies to focus on Client A’s legal issues and worked as part of a broader NTC network to assist Client A. As part of its support, MLS Tax Clinic referred Client A to a partner NTC clinic to confirm the GST debt was accurately calculated. Serving within the NTC network allowed MLS Tax Clinic to advocate for Client A and offer immediate relief to the financial and personal distress the client was experiencing.